Patel masterminded a gang that was convicted in 2023 of one of the UK's biggest VAT tax frauds in HMRC's history. In a sequence of trades known as carousel fraud, he moved goods between different companies, creating false export and import records that he used to claim back large sums from the tax authorities. Soon after the fraud was uncovered, Patel absconded to Dubai, where it is understood he has been ever since.